Dayton Brass Castings Co. v. Gilligan
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Western Division of the Southern District of Ohio: John E. Sater, Judge. Action by the Dayton Brass Castings Company against A. C. Gillsgau, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
DENISON, Circuit Judge.
In May, 1915, the Canadian Car & Foundry Company had a contract for the sale of shrapnel shells to, or for the use of, the Russian government, and had sublet, to a machine company at Dayton, a contract for making the fuses which were to be parts of the completed shells. The machine company then entered into a contract with the Dayton Brass Castings Company by which the castings company was to, receive from the machine company brass ingots and put the same through its foundry, molding the same into small castings, which were by the machine company to be united with other…
2Cases cited4 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- Worth Brothers Co. v. LedererSupreme Court of the United States · 1920
- United States v. MullinsCourt of Appeals for the Sixth Circuit · 1902
3Cited by7 opinions
- Dayton Bronze Bearing Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1922
- Keeler v. CommissionerUnited States Tax Court · 1978
- Converse v. Northern Pac. Ry. Co.Court of Appeals for the Eighth Circuit · 1924
- Waterman-Bic Pen Corp. v. United StatesDistrict Court, S.D. New York · 1963
- American Synthetic Dyes, Inc. v. EdwardsDistrict Court, S.D. New York · 1923
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